The SRA Handbook is no longer in effect. It was replaced by the SRA Standards and Regulations on 25 November 2019.
Matters outside the accountant's remitBack to version 21
Version 4 of the Handbook was published on 21/06/2012. For more information, please click 'History' Above
Rule 41: Matters outside the accountant's remit
The accountant is not required:
to extend his or her enquiries beyond the information contained in the documents produced, supplemented by any information and explanations given by you;
to consider whether your accounting records have been properly written up at any time other than the time at which his or her examination of the accounting records takes place;
to make a detailed check on compliance with the guidelines for accounting procedures and systems (see rules 26 and 40); or
to determine the adequacy of the steps taken under paragraphs (a) and (b) of rule 20.2.